Chapter

State Tax Procedure Generally

Ark. Code Ann. § 26-18-101— Title
Ark. Code Ann. § 26-18-102— Purpose
Ark. Code Ann. § 26-18-103— Construction
Ark. Code Ann. § 26-18-104— Definitions
Ark. Code Ann. § 26-18-105— Date of performance
Ark. Code Ann. § 26-18-201— Attempt to evade or defeat tax
Ark. Code Ann. § 26-18-202— Failure to pay or file return
Ark. Code Ann. § 26-18-203— False or fraudulent reports, etc
Ark. Code Ann. § 26-18-204— False answers to questions or affidavits
Ark. Code Ann. § 26-18-205— Failure to obey summons
Ark. Code Ann. § 26-18-206— Conduct of business without license
Ark. Code Ann. § 26-18-207— Continuance of business after forfeiture of bond
Ark. Code Ann. § 26-18-208— Additional penalties and tax
Ark. Code Ann. § 26-18-209— Evading or defeating tax — Accomplice liability
Ark. Code Ann. § 26-18-210— Prosecutions — Where permitted
Ark. Code Ann. § 26-18-211— Failure to correct noncompliance after notification
Ark. Code Ann. § 26-18-212— Failure to file a return after notification
Ark. Code Ann. § 26-18-301— Duties of secretary
Ark. Code Ann. § 26-18-302— Preservation of records and copies
Ark. Code Ann. § 26-18-303— Records confidential and privileged — Exceptions. [Effective until May 1, 2021.]
Ark. Code Ann. § 26-18-303.1— Records confidential and privileged — Exceptions. [Effective May 1, 2021.]
Ark. Code Ann. § 26-18-304— Bonds
Ark. Code Ann. § 26-18-305— Examinations and investigations
Ark. Code Ann. § 26-18-306— Time limitations for assessments, collection, refunds, and prosecution
Ark. Code Ann. § 26-18-307— Notice requirements
Ark. Code Ann. § 26-18-308— Disposition of revenues
Ark. Code Ann. § 26-18-309— Defense of secretary in civil suits
Ark. Code Ann. § 26-18-310— Secretary's authority
Ark. Code Ann. § 26-18-311— Electronic tax administration policy
Ark. Code Ann. § 26-18-312— Signatures on electronic forms
Ark. Code Ann. § 26-18-313— Construction — Standard of proof for exemptions, deductions, and credits
Ark. Code Ann. § 26-18-314— Transparency
Ark. Code Ann. § 26-18-401— Assessment and collection of taxes generally
Ark. Code Ann. § 26-18-402— Jeopardy assessment
Ark. Code Ann. § 26-18-403— Proposed assessments
Ark. Code Ann. § 26-18-404— Taxpayer relief
Ark. Code Ann. § 26-18-405— Hearing on proposed assessments
Ark. Code Ann. § 26-18-406— Judicial relief
Ark. Code Ann. § 26-18-501— Liability for tax payment generally
Ark. Code Ann. § 26-18-502— Transferee liability
Ark. Code Ann. § 26-18-503— Remittance of taxes
Ark. Code Ann. § 26-18-504— Final accounts of fiduciaries
Ark. Code Ann. § 26-18-505— Extension of time for filing returns
Ark. Code Ann. § 26-18-506— Preservation of records by taxpayers
Ark. Code Ann. § 26-18-507— Claims for refunds of overpayments
Ark. Code Ann. § 26-18-508— Interest on deficiencies and overpayments
Ark. Code Ann. § 26-18-509— Liability for payment of taxes — Falsification of sales transaction records
Ark. Code Ann. § 26-18-601— Cancellation or refusal of license or permit
Ark. Code Ann. § 26-18-602— Judicial review of cancellation decision
Ark. Code Ann. § 26-18-701— Issuance of certificates of indebtedness and execution
Ark. Code Ann. § 26-18-702— Injunction proceedings
Ark. Code Ann. § 26-18-703— Appointment of receivers
Ark. Code Ann. § 26-18-704— Proceedings against localities
Ark. Code Ann. § 26-18-705— Settlement or compromise of liability controversies
Ark. Code Ann. § 26-18-706— Release of property from lien
Ark. Code Ann. § 26-18-707— Extension of comity
Ark. Code Ann. § 26-18-708— Spousal relief — Definitions
Ark. Code Ann. § 26-18-801— Title
Ark. Code Ann. § 26-18-802— Disclosure of rights of taxpayer
Ark. Code Ann. § 26-18-803— Procedures involving taxpayer interviews
Ark. Code Ann. § 26-18-804— Abatement of penalty or addition to tax due to erroneous written advice by secretary — Limitations
Ark. Code Ann. § 26-18-805— Basis for evaluation of employees
Ark. Code Ann. § 26-18-806— Content of tax due, deficiency, and other notices
Ark. Code Ann. § 26-18-807— Agreements for payment of tax liability in installments
Ark. Code Ann. § 26-18-808— Civil damages for failure to release lien
Ark. Code Ann. § 26-18-809— Civil damages for certain unauthorized collection actions
Ark. Code Ann. § 26-18-810— Disclosure or use of information by preparers of returns
Ark. Code Ann. § 26-18-811— Administrative appeal of liens
Ark. Code Ann. § 26-18-812— [Repealed.]
Ark. Code Ann. § 26-18-901— Office of Problems Resolution and Tax Information
Ark. Code Ann. § 26-18-902— Tax Advisory Council
Ark. Code Ann. § 26-18-903— Employee evaluation criteria
Ark. Code Ann. § 26-18-904— Collection activity — Erroneous action — Claim for damages
Ark. Code Ann. § 26-18-1001— Business closure authority — Notice
Ark. Code Ann. § 26-18-1002— Administrative hearing
Ark. Code Ann. § 26-18-1003— Judicial relief — Definitions
Ark. Code Ann. § 26-18-1004— Business closure procedure
Ark. Code Ann. § 26-18-1005— Suspension of a business license
Ark. Code Ann. § 26-18-1006— Authority to promulgate rules